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AAR Rulings

Ruling passed by Authority for Advance Rulings Customs , Central Excise & Service Tax. The Authority for Advance Rulings consists of a Chairman who is a retired Judge of the Supreme court and two members of the rank of Additional Secretary to the Government of India, one each from the Indian Revenue Service and the Indian Legal Service.

Latest Articles


GST on Canteen Services in Business Premises: Judicial Rulings & Analysis

Goods and Services Tax : Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory oblig...

May 10, 2026 1245 Views 0 comment Print

Quick Lime (90%) and Hydrated Lime (85-95%) Attract 5% GST: AAR Tamilnadu

Goods and Services Tax : The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Auth...

December 4, 2025 762 Views 0 comment Print

Can ITC Be Used Across Unrelated Supplies? A Key GST Ruling

Goods and Services Tax : Gujarat AAAR rules ITC from one business can offset GST on unrelated output supplies under a single registration, emphasizing fung...

July 21, 2025 1746 Views 0 comment Print

जीएसटी में एडवांस रूलिंग: एक विस्तृत अवलोकन

Goods and Services Tax : जीएसटी के तहत एडवांस रूलिंग (AAR) की प्रक्रिया, प्रा...

July 21, 2025 1281 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 22nd June 2025

CA, CS, CMA : Stay informed on India's latest regulatory changes from June 16-22, 2025. This summary covers Income Tax exemptions, GST amendment...

June 25, 2025 5118 Views 0 comment Print


Latest News


Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 2793 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...

May 29, 2019 1119 Views 0 comment Print


Latest Judiciary


Kerala AAR Rejects GST Advance Ruling Plea Due to Hypothetical Queries

Goods and Services Tax : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...

May 16, 2026 177 Views 0 comment Print

Kerala AAR Grants GST Exemption on Inpatient Ayurvedic Services

Goods and Services Tax : The Kerala AAR held that medicines, consumables, room rent, and ancillary services provided during inpatient treatment form part o...

May 16, 2026 219 Views 0 comment Print

GST on Used Gunny Bags at 5% Because Reusable Bags Not Treated as Scrap: Kerala AAR

Goods and Services Tax : Kerala AAR held that used gunny bags sold after cattle feed manufacturing are reusable packing bags under HSN 6305 and not scrap. ...

May 16, 2026 399 Views 0 comment Print

GST on Member-Facilitator Transactions: Kerala AAR Rejects Plea Due to Prior Adjudication

Goods and Services Tax : The Kerala AAR rejected an advance ruling application after noting that the issue of GST applicability on member transactions had ...

May 16, 2026 147 Views 0 comment Print

No GST Under RCM on Honorarium Paid to Temple Board Members as They Are Not Directors: Kerala AAR

Goods and Services Tax : The Authority ruled that the President and Members of the statutory temple board are not “directors” under GST notifications. ...

May 16, 2026 144 Views 0 comment Print


Latest Notifications


Maharashtra GST Authority Appoints New Member

Goods and Services Tax : Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Ad...

October 16, 2023 1407 Views 0 comment Print

Rajiv Ranjan appointed as member of Maharashtra Advance Ruling Authority

Goods and Services Tax : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...

September 13, 2022 1584 Views 0 comment Print

Notification to re-constitute Himachal Pradesh Appellate Authority for Advance Ruling

Goods and Services Tax : Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e...

January 20, 2022 1068 Views 0 comment Print

Delhi Authority for Advance Ruling reconstituted

Goods and Services Tax : Governor of Delhi under Delhi Goods and Services Tax Act, 2017, is pleased to reconstitute the Delhi Authority for Advance Ruling...

July 27, 2021 2232 Views 0 comment Print

Rajiv Magoo appointed as member of Maharashtra GST Advance Ruling Committee

Goods and Services Tax : Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in t...

April 29, 2021 2358 Views 0 comment Print


GST rate on contracts executed before notification No. 03/2022-Central Tax (Rate)

December 29, 2023 18315 Views 0 comment Print

Get clarity on GST rates for contracts pre & post-notification (No. 03/2022-Central Tax). AAR ruling for PPS Builders Pvt Ltd. 12% or 18%? Find out!

F-18 Products classifiable under HSN code 30063000 & 18% GST applicable

December 29, 2023 1263 Views 0 comment Print

Explore GST classification of F-18 products under HSN 30063000, as per AAR ruling in case of IBA Molecular Imaging (India) P. Ltd. 18% GST applicable.

Service recipient ineligible for Advance Ruling: GST AAR Uttar Pradesh

December 29, 2023 600 Views 0 comment Print

Explore the case of Spring Infrastructures in GST AAR Uttar Pradesh, where the service recipient is deemed ineligible for an advance ruling. Get insights into the complex GST implications.

GST Rate for Solar Driven Submersible Pump & HSN Code: Aastha Traders Case

December 29, 2023 4956 Views 0 comment Print

Explore GST rate for solar-driven submersible pumps and corresponding HSN code based on Aastha Traders case in Uttar Pradesh. Get detailed insights here.

Only supplier of services can file Application for Advance Ruling: AAR Uttar Pradesh

December 29, 2023 795 Views 0 comment Print

Explore the GST advance ruling for Lavish Buildmart Pvt. Ltd. on tax liability for lease premium. Analysis of RCM, lease nature, and applicability of notifications.

Only supplier of services/Goods can file Application for GST Advance Ruling

December 29, 2023 654 Views 0 comment Print

Explore the eligibility criteria for GST advance rulings as Saharanpur Smart City Limited’s application is examined by GST AAR Uttar Pradesh. Discover key findings.

GST Advance Ruling to receiver/supplier of goods/services is void an-initio

December 29, 2023 699 Views 0 comment Print

Explore the implications of the void advance ruling by GST AAR Uttar Pradesh on the NHAI and MVVNL transaction. Detailed analysis and insights into GST implications.

Third Country Invoicing: CAAR ruling on Tripartite Systems & Origin Criteria Under Rules of Origin

December 27, 2023 5163 Views 0 comment Print

CAAR ruled that transaction involving four parties would get covered in scope of third country invoicing under ASEAN India FTA and hence become eligible for availing concessional benefit in India, if otherwise in order.

GST Case Law Compendium – December 2023 Edition

December 27, 2023 12618 Views 0 comment Print

Stay informed with the December 2023 edition of GST Case Law Compendium. Explore detailed analyses of crucial cases, including penalties, transportation disclosure, recovery proceedings, fair hearing rights, cash seizures, and more.

AAR ruling on inclusion of Demised premises in definition of residential dwelling

December 22, 2023 1416 Views 0 comment Print

Unlock the complexities of GST implications in commercial property leasing. Rajasthan AAR ruling clarifies factors influencing categorization and tax liabilities.

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